No Service Tax Collected: CESTAT quashes Invoking Extended Period of Limitation to Reconsider Demands on Work Orders [Read Order]
The appellant submitted that an extended period for demanding service tax should not apply, as there was no intent to evade payment or mens rea on their part
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed invoking an extended period of limitation to reconsider demands on work orders as the appellant had not collected service tax from its customers. The appellant, M/s. N.K. Constructions, was involved in constructing factory sheds and other industrial buildings around…
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